https://www.taxtmi.com/caselaws?id=160364 Iron ore lumps were treated as falling within the ordinary meaning of "ore" for purchase tax purposes under the Karnataka Sales Tax Act, and the later amendment adding "lumps and fines" was regarded as clarificatory rather than as creating a new levy. The article also states that a beneficial departmental circular in force during the relevant period bound the Revenue, so an assessee who purchased iron ore lumps against form 37 under that circular retained the benefit until the circular was lawfully withdrawn or displaced. On that basis, the assessment orders were to be modified accordingly. en-us Mon, 02 Aug 1999 00:00:00 +0530 Mon, 16 Dec 2013 17:21:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160364 Iron ore lumps were treated as falling within the ordinary meaning of "ore" for purchase tax purposes under the Karnataka Sales Tax Act, and the later amendment adding "lumps and fines" was regarded as clarificatory rather than as creating a new levy. The article also states that a beneficial departmental circular in force during the relevant period bound the Revenue, so an assessee who purchased iron ore lumps against form 37 under that circular retained the benefit until the circular was lawfully withdrawn or displaced. On that basis, the assessment orders were to be modified accordingly. Case-Laws VAT and Sales Tax Mon, 02 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160364